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S. 1144: PHIT Act of 2025
119th Congress · introduced 2025-03-26 · Taxation · Latest: Read twice and referred to the Committee on Finance. (text: CR S1874)
federal
Official title
PHIT Act of 2025
Plain summary
Personal Health Investment Today Act of 2025 or the PHIT Act of 2025 This bill allows a federal tax deduction of up to $1,000 ($2,000 for married individuals who file a joint federal tax return or a head of a household) for qualified sports and fitness expenses. (Conditions apply.) Under current law, an individual may deduct unreimbursed expenses paid for medical care for themselves, their spouse, or a qualified dependent to the extent that such expenses exceed 7.5% of adjusted gross income. Under the bill, the definition of medical care (for purposes of the tax deduction) is expanded to include qualified sports and fitness expenses. The bill defines qualified sports and fitness expenses as amounts paid exclusively for the sole purpose of participating in a physical activity, including fitness facility memberships, participation or instruction in physical exercise or activity, or equipment for a physical exercise or activity program.
Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.
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Officials and money
Sponsor: Sen. Thune, John [R-SD] · 6 cosponsors
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Words on this page, explained (1)
- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
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Sources
- Congressional Research Service summary (Introduced in Senate)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119s1144.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/s>
Record fed-us-cong119-s1144 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills